The tariff classification of three women’s suit-type jackets and two coats from Macau

NY K83338 March 19, 2004 CLA-2-61:RR:NC:TA:359 K83338 CATEGORY: Classification TARIFF NO.: 6102.10.0000; 6104.31.0000 Ms. Stella Alexandrou The Marmaxx Group 770 Cochituate Road Framingham, Massachusetts 01701 RE: The tariff classification of three women’s suit-type jackets and two coats from Macau Dear Ms. Alexandrou: In your letter dated February 16, 2004 you requested a classification ruling on behalf of Newton Buying Corporation and Marshalls of MA, Inc. As requested, your samples are being returned to you. Your first sample, style W95273, is a woman’s suit-type jacket constructed from 100% boiled wool fabric. The jacket is tailored and has more than three panels, of which six are at the front sewn together lengthwise. It features a shirt-type collar, long sleeves, a full front opening with five button closures and one-button flap faux pockets at the chest. The collar, cuffs, placket and faux pockets are finished with decorative stitching. Style W93232F is a woman’s suit-type jacket constructed from 100% boiled wool fabric. The jacket is tailored and has more than three panels, of which six are at the front sewn together lengthwise. The garment features a detachable faux fur collar that is secured with seven buttons, long sleeves with one button cuffs, a full front opening with five button closures, one-button flap faux pocket, front pockets and a banded bottom. The suit-type jacket and the detachable collar of style W93232F are classified as composite goods. The essential character is given by the suit-type jacket, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretations (GRI), Rule 3, noted. Style W93724 is a woman’s suit-type jacket constructed from 100% boiled wool fabric. The jacket is tailored and has more than three panels, of which six are at the front sewn together lengthwise. The garment feature a mock collar, long hemmed sleeves, princess sleeves, a full front opening with six button closures, patch pockets below the waist and a hemmed bottom. Style W93458 is a woman’s coat constructed from 100% boiled wool fabric. The garment features a shirt-type collar, long sleeves with nonfunctional one-button tabs, a full front opening with five toggle button closures and a hemmed bottom. The garment extends from the shoulders to above the knee. Style W93727 is a woman’s coat constructed from 100% boiled wool fabric. The garment features a shirt-type collar, long sleeves with nonfunctional one-button tabs, a full front opening with five button closures, two front flap pockets and a hemmed bottom. The garment extends from the shoulder to the thigh area. The applicable subheading for the suit-type jackets will be 6104.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets…….knitted or crocheted: suit-type jackets and blazers: of wool or fine animal hair. The duty rate will be $0.548/kg + 16% ad valorem. The applicable subheading for the coats will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls overcoats, carcoats,……….knitted or crocheted, other than those of heading 6104: of wool or fine animal hair. The duty rate will be $0.559/kg + 16.4% ad valorem. The suit-type jackets fall within textile category designation 435. The coats fall within textile category designation 435. Based upon international textile trade agreements these products from Macau are subject to quota and require a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division